{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-I",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-I.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/26/part/I",
  "kind": "part",
  "number": "I",
  "heading": "Vehicles excise duty",
  "text": "(1)Rates\nChapter\nShort title\nExtent of repeal\n1971 c. 10.\nThe Vehicles (Excise) Act 1971.\nIn Schedule 1, in Part I, paragraph 4(a).\nIn Schedule 2, in Part I, paragraphs 3 and 5.\nIn Schedule 4, paragraph 6(6)(a), (c) and (d).\n1985 c. 54.\nThe Finance Act 1985.\nSection 4(4).\n1991 c. 31.\nThe Finance Act 1991.\nIn Schedule 3, in Part I, paragraph 21.\n1993 c. 34.\nThe Finance Act 1993.\nSection 17(3)(a) and (7)(b).\nSection 20(3).\nThese repeals have effect in relation to licences taken out after 30th November 1993.\n(2)Transitional modifications\nChapter\nShort title\nExtent of repeal\n1971 c. 10.\nThe Vehicles (Excise) Act 1971.\nIn section 2A(1), the words “(other than licences for one calendar year)”.\nIn Schedule 7, in Part I, paragraphs 1(c), 3(b), 18, 19, 21, and 22 and, so far as it relates to section 26(2), paragraph 23.\n1988 c. 54.\nThe Road Traffic (Consequential Provisions) Act 1988.\nIn Schedule 2, in Part III, paragraph 23.\nThese repeals come into force on 1st June 1994.\n(3)Other provisions\nChapter\nShort title\nExtent of repeal\n1971 c. 10.\nThe Vehicles (Excise) Act 1971.\nSection 1(4).\nIn section 3(3), the words “the restoration of any forfeiture and”.\nSection 4(3)(a).\n1971 c. 10. (contd.)\nThe Vehicles (Excise) Act 1971. (contd.)\nIn section 16(4), the words following paragraph (b).\nIn section 18, subsections (8) and (9) and, in subsection (10), paragraph (b) and the word “and” immediately preceding it.\nSection 21.\nIn section 22, in subsection (1), the words “or sign to be exhibited”, “or 21” and “or exhibited” and, in subsection (2), the words “or sign exhibited” and “or sign”.\nIn section 23, as set out in paragraph 20 of Part I of Schedule 7, in subsection (1)(f), the words “or the signs” and “or signs”.\nIn section 25, in subsection (1), in paragraph (a), the words “temporary licences or” and, in paragraph (b), the words from the beginning to “allocated to the dealer in pursuance of this Act or” and, in subsection (2), the words “requirement or” (in both places).\nIn section 26, in subsection (1), the words “or sign to be exhibited” and “or 21” and, in subsection (2)(a), the words “temporary licences or”.\nIn section 28(1), “11(2),”.\nIn section 29(4), “11(2),”.\nIn section 35(2), the words “and forfeitures” (in both places).\nSection 36.\nIn section 37—in subsection (3), as set out in paragraph 22 of Part I of Schedule 7, “2(5), 11(3), 14,”,in subsection (3A), as so set out, “14,” and “14 or”, and in subsection (4), “11(3), 14, 15(1), 17(1),”.\nIn Schedule 4, paragraph 5 and, in paragraph 15(1), in the definition of “goods vehicle”, the words “(including a tricycle as defined in Schedule 1 to this Act and weighing more than 425 kilograms unladen)”.\n1976 c. 40.\nThe Finance Act 1976.\nIn section 11, in subsection (2)(c), the words “or, if it falls” onwards and subsection (5).\nIn section 12(2)(a), the words “either” and “, or elsewhere”.\n1983 c. 28.\nThe Finance Act 1983.\nIn Schedule 3, in Part II, paragraph 9.\n1986 c. 41.\nThe Finance Act 1986.\nIn Schedule 2, in Part I, in paragraph 4, in sub-paragraph (5), in paragraph (a), the words “, including those words where they appear in the subsection as set out in paragraph 12 of Part I of Schedule 7,” and paragraph (c) and sub-paragraph (7)(b).\n1987 c. 16.\nThe Finance Act 1987.\nIn Schedule 1, in Part III, paragraphs 16(2) and 18(2) and (3).\n1988 c. 53.\nThe Road Traffic Offenders Act 1988.\nIn Schedule 5, the entry relating to the Vehicles (Excise) Act 1971.\n1988 c. 54.\nThe Road Traffic (Consequential Provisions) Act 1988.\nIn Schedule 3, paragraph 15.\n1990 c. 29.\nThe Finance Act 1990.\nIn Schedule 2, in Part II, paragraph 6(1) to (3).\n1991 c. 31.\nThe Finance Act 1991.\nIn Schedule 3, Part II.\n1993 c. 34.\nThe Finance Act 1993.\nIn section 19(2), the words “including that subsection as set out in paragraph 12 of Part I of Schedule 7”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 26 Pt. I in force at Royal Assent except for the repeals at (2) which come into force at 1.6.1994"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I",
    "retrieved_at": "2026-10-29T09:34:21.412655+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}